Determinants influencing fraud detection: Role of internal auditors’ quality
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Author(s)Eka HariyaniLink to ORCID Index: https://orcid.org/0000-0003-2905-6289
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Supriono SuprionoLink to ORCID Index: https://orcid.org/0000-0002-1200-9235
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Rheny Afriana HanifLink to ORCID Index: https://orcid.org/0000-0003-0651-3862
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Sem Paulus Silalahi
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Meilda WigunaLink to ORCID Index: https://orcid.org/0000-0001-8313-7501
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DOIhttp://dx.doi.org/10.21511/ppm.22(2).2024.05
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Article InfoVolume 22 2024, Issue #2, pp. 51-60
- 503 Views
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241 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
Frequent occurrences of fraud take place due to poor fraud prevention and detection. The purpose of this study is to ascertain the impact of internal audit effectiveness and continued professional commitment to fraud detection with internal auditors’ quality as a moderating variable. Seventy-eight questionnaires were distributed to internal auditors and supervisors at the Inspectorate of Riau City, Indonesia, who had at least two years of experience. Structural equation modeling (SEM) 3.0 software was used for the data analysis. According to the study’s findings, the effectiveness of internal control (β = –0.932; p < 0.05) and the effectiveness of internal auditors (β = 1.149; p < 0.05) both have an impact on fraud detection. However, ongoing professional commitment (β = 0.069; p > 0.05) has no impact. Quality of internal auditors does not affect the relationship between the effectiveness of internal audits (β = –0.190; p > 0.05), the effectiveness of internal control (β = 0.114; p > 0.05), continued professional commitment (β = 0.018; p > 0.05), and fraud detection. The findings of this study can be used as guidance for management to enhance the performance of internal auditors and for considerations and assessments for fraud detection in the public sector.
- Keywords
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JEL Classification (Paper profile tab)D23, M40, M41, M42
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References43
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Tables4
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Figures0
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- Table 1. Measurement of research variables
- Table 2. Descriptive statistics
- Table 3. Convergent validity and reliability
- Table 4. PLS Path algorithm and bootstrapping
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Perceived health risk, online retail ethics, and consumer behavior within online shopping during the COVID-19 pandemic
Yuniarti Fihartini ,
Arief Helmi ,
Meydia Hassan ,
Yevis Marty Oesman
doi: http://dx.doi.org/10.21511/im.17(3).2021.02
Innovative Marketing Volume 17, 2021 Issue #3 pp. 17-29 Views: 4519 Downloads: 1730 TO CITE АНОТАЦІЯThe risk of virus contracting during the COVID-19 pandemic has changed consumer preference for online shopping to meet their daily needs than shopping in brick-and-mortar stores. Online shopping presents a different environment, atmosphere, and experience. The possibility of ethical violations is higher during online than face-to-face transactions. Therefore, this study was conducted to investigate the influence of perceived health risk and customer perception of online retail ethics on consumer online shopping behavior during the COVID-19 pandemic, involving seven variables, namely perceived health risk, security, privacy, non-deception, reliability fulfillment, service recovery, and online shopping behavior. The data were collected through an online survey by employing the purposive sampling technique to a consumer who has shopped online during the COVID-19 pandemic in Indonesia. 315 valid responses were obtained and analyzed through quantitative method using SEM-Amos. The results showed that perceived health risk and four variables of online retail ethics including security, privacy, reliability fulfillment, and service recovery affected online shopping behavior. Meanwhile, non-deception was found to have an insignificant effect. The coefficient value proved perceived health risk to be more dominant in influencing online shopping behavior than the variables of online retail ethics. Thus, consumers pay more concern for their health during online shopping. However, positive consumer perceptions of the behavior of online retail websites in providing services also can encourage consumers to shop online during this pandemic.
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Human resource management in promoting innovation and organizational performance
I Gede Riana ,
Gede Suparna ,
I Gusti Made Suwandana ,
Sebastian Kot 
,
Ismi Rajiani
doi: http://dx.doi.org/10.21511/ppm.18(1).2020.10
Problems and Perspectives in Management Volume 18, 2020 Issue #1 pp. 107-118 Views: 3558 Downloads: 851 TO CITE АНОТАЦІЯHuman resource management (HRM) is one of the elements enabling an organization to remain competitive in turbulence conditions. The effective practice of HRM makes competent and innovative employees contributing to the achievement of organizational objectives. This study aims to analyze HRM practices in creating innovation and organizational performance. The questionnaire was used to measure the respondents’ perceptions of variables used by a Likert scale. A survey of 126 manager samples and middle managers at export-oriented short and medium enterprises (SMEs) in Bali, Indonesia, was conducted to test the model. The analysis has shown that the proposed model was proven to be compliant with the research hypotheses. HRM significantly affects organizational performance and innovation, and it was found out that innovation can improve organizational performance. However, in the process of simultaneous testing, it was found out that innovation cannot improve organizational performance. The lack of attention to investments in human resources became one of the barriers to SMEs in creating innovation.
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Green product buying intentions among young consumers: extending the application of theory of planned behavior
Andhy Setyawan ,
Noermijati Noermijati ,
Sunaryo Sunaryo ,
Siti Aisjah
doi: http://dx.doi.org/10.21511/ppm.16(2).2018.13
Problems and Perspectives in Management Volume 16, 2018 Issue #2 pp. 145-154 Views: 3343 Downloads: 1120 TO CITE АНОТАЦІЯThis research reveals the factors explaining the purchase intention toward green products among young consumers. Young consumers are beginner consumers who are going to play an important role to take a responsibility in preserving the environment. Theory of Planned Behavior (TPB) is selected as the main theoretical framework in this research alongside some other variables (environmental concern, environmental knowledge, and willingness to pay), which are added in the research model to expand TPB application. Three hundred and twenty-six respondents were interviewed through a survey and the data are analyzed using Structural Equation Modeling (SEM).
The findings illustrated that not every explanatory variable influenced the purchase intention toward green products among young consumers. Environmental concern and attitude did not influence the purchase intention toward green products among young consumers.
